8. Under IFRS: a. Companies can apply fair value to natural resources but no to property, plant, and equipment. b. Companies can apply fair value to property, plant, and equipment but not to natural resources. C. Companies can apply fair value to neither property, plant, and equipment and not natural resources. d. Companies can apply fair value to property, plant and equipment and natural resources. 9. Compared to the accounting equation under US GAAP - the expanded accounting equation under IFRS is as follows: a. Assets = Liabilities + Share Capital - Dividends + Revenues - Expenses. b. Assets + Liabilities = Share Capital + Dividends + Revenues - Expenses C. Assets = Liabilities + Share Capital + Dividends + Revenue - Expenses d. Assets - Liabilities + Share Capital + Dividends - Revenues - Expenses 10. After learning about US GAAP and IFRS - Which system do you believe provides the Financial Statement User the most useful information and why? Please limit your response to less than five sentences